Statutory Instruments
2001 No. 3299
CUSTOMS AND EXCISE
The Excise Duty (Payments in Case of Error or Delay) Regulations 2001
Made
2nd October 2001
Laid before Parliament
4th October 2001
Coming into force
1st November 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by paragraphs 3, 12 and 22 of Schedule 3 to the Finance Act 2001( 1 ) and of all other powers enabling them in that behalf, hereby make the following regulations:
Citation and commencement
1. These Regulations may be cited as the Excise Duty (Payments in Case of Error or Delay) Regulations 2001 and come into force on 1st November 2001.
Claim for payment
2. —(1) Any claim for a payment under Part 1 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.
(2) A claim must be made in writing to the Commissioners.
(3) A claim must, by reference to documents that are in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.
(4) A claim must include a statement setting out the full particulars of the error on the part of the Commissioners that the claimant relies on to satisfy the first condition in paragraph 1 of Schedule 3 to the Finance Act 2001 or, as the case may be, the second condition in paragraph 2 of that Schedule.
Claim for interest
3. —(1) Any claim for interest under paragraphs 7 to 10 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.
(2) A claim must be made in writing to the Commissioners.
(3) A claim must identify—
(a) the paragraph of Schedule 3 to the Finance Act 2001 under which it is made, and
(b) the claim for payment, repayment, remission, rebate or drawback to which it relates.
(4) A claim for interest under paragraphs 7 to 10 of Schedule 3 to the Finance Act 2001 may be combined with the claim for payment, repayment, remission, rebate or drawback to which it relates but each claim must be separately identified within the document that constitutes the combined claim.
Martin Brown
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
2nd October 2001
2001 c. 9 ; paragraph 23 of Schedule 3 provides that references in that Schedule to “the Commissioners” are references to “the Commissioners of Customs and Excise”.